- 迟收
- 递延收入
- 递延收益
- 递延所得税
- 迤延收益
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deferred income中文什么意思
例句与用法
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- Deferred income tax liability method
递延所得税负债法 - Deferred income tax liabilities
递延所得税负债 - Deferred income tax assets
递延所得税资产 - Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。 - Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。
百科释义
Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a liability until delivery is made, at which time it is converted into revenue.
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